Wasie v. Commissioner
United States Tax Court
P, a foundation manager, was issued a statutory notice wherein respondent determined excise taxes under sec. 4941(a)(2) and (b)( 2), I.R.C. 1954, for participation in an act of self-dealing. P had refused to extend the statute of limitations on assessment. Respondent did not issue a statutory notice to M, the self-dealer.
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P, a foundation manager, was issued a statutory notice wherein respondent determined excise taxes under sec. 4941(a)(2) and (b)( 2), I.R.C. 1954, for participation in an act of self-dealing. P had refused to extend the statute of limitations on assessment. Respondent did not issue a statutory notice to M, the self-dealer. Legislation which retroactively obviated respondent's determination was enacted shortly after the issuance of the statutory notice to P and before P's petition was filed. Respondent conceded the excise tax issues in his answer and P seeks costs and fees under sec. 7430,…
1Opinion of the Court
OPINION
GERBER, Judge:
This case is before the Court solely upon petitioner’s motion for litigation costs pursuant, to section 7430.1 The issues for consideration are (1) whether respondent’s position in the civil proceeding was unreasonable, and (2) whether pre-litigation conduct of respondent should be considered in determining reasonableness and, if so, whether pre- and/or post-litigation costs should be awarded.
Background
The record in this case consists of the parties’ pleadings, motions, memoranda of authorities, documents attached to the above, and oral argument offered at a September 18,…
2Cases cited10 opinions
- BROAD AVENUE LAUNDRY AND TAILORING, Petitioner, v. the UNITED STATES, RespondentCourt of Appeals for the Federal Circuit · 1982
- Robert Randall Baker v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1986
- Baker v. CommissionerUnited States Tax Court · 1984
- David Kaufman v. Roscoe Egger, Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1985
- Luhring v. GlotzbachCourt of Appeals for the Fourth Circuit · 1962
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